cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Hafid Aditya Pradesa
Contact Email
mahamerupublisher@gmail.com
Phone
+6287855327130
Journal Mail Official
ibmaj@mahamerupublisher.org
Editorial Address
Green Caraka Residence, Blok 4, No. 3, Cisaranten Endah, Arcamanik, Bandung, Indonesia
Location
Kota bandung,
Jawa barat
INDONESIA
Innovation Business Management and Accounting Journal
Published by CV. Jaya Rezwid Mahameru
ISSN : 28288599     EISSN : 28292111     DOI : https://doi.org/10.56070/ibmaj
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences
Innovation Business Management and Accounting Journal is a multidisciplinary international journal in the fields of entrepreneurial innovation, business practice, management, and accounting. Focus and scope: 1. Entrepreneurial Innovation 2. Business Development 3. Economic Improvement 4. Organizational Behavior 5. Human Resource Management 6. Marketing Management 7. Operating Management 8. Strategic Management 9. Financial Management 10. Behavioral Accounting 11. Public Accounting 12. Accounting Information System 13. Banking Account 14. Management Accounting 15. Sharia Accounting 16. Auditing
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 66 Documents
 1   2   3   4   5 
BRILink: Impact on Economic Welfare During the Covid-19 Pandemic in Praya Barat Selamat Muliadi
Innovation Business Management and Accounting Journal Vol. 1 No. 2 (2022): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i2.9

Abstract

BRI provides financial services through BRILink agent at remote villages. BRILink agent give service not only provides operational efficiency benefits, but also provides convenience for BRI’s customers and non customers. Phenomena that often occur in BRI Bank customers against Brilink Agents, both directly and indirectly, such as the quality of service provided to customers that are not up to standard so that it can lead to the customer's decision to return to transactions at Brilink Agents and the impact of these problems will decrease the number of transactions and decreased fee-based income for Brilink agents. This study aims to test and analyze the effect of BRILink on economic welfare in Praya Barat Central Lombok Regency during the Covid-19 Pandemic. The research used the quantitative method with case study approach. The method that used multiple linear regression with the numeric variable include Classic Assumption Test. The data source was primary data and collection techniques conducted by interviews and observation. Respondents in this study we 27 agents of the BRILink in Praya Barat. The results showed that the number of agents and the number of transactions has a significant and positive effect on economics welfare in Praya Barat.
A Stimulator of Entrepreneurial Interest: BCM Entrepreneurship Learning and Training Model Fauzan Muttaqien; Mokhamad Taufik; Kasno Kasno; Danang Wikan Carito
Innovation Business Management and Accounting Journal Vol. 1 No. 2 (2022): April - June
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i2.10

Abstract

In the world of school, where learning is organized systematically, the propensity for entrepreneurial curiosity can develop from a young age. According to earlier studies, entrepreneurship interest can be cultivated through the proper educational framework for entrepreneurship studies and efficient entrepreneurship training. This demonstrates how some elements of theoretical research, applied science, and practice must work together. The Business Canvas Model (BCM) entrepreneurship learning model and entrepreneurship training have an impact on the rise of entrepreneurial interest in higher education, according to prior research, which offers empirical support. The study was carried out in the Lumajang Regency's Miftahul Midad Islamic Boarding School. This study set out to determine the level of entrepreneurial interest among the younger generation receiving their education at Islamic boarding schools in the Lumajang district. Multiple linear regression analysis was used to examine the primary data that were received through the distribution of questionnaires. The findings demonstrated that entrepreneurship training and the Business Canvas Methodology (BCM) learning model had an impact on participants' interest in entrepreneurship. A suitable and systematic methodology is required to encourage students to become competent entrepreneurs given the significant influence that education and entrepreneurship training have on their interest in entrepreneurship.
Analysis of Motor Vehicle Tax Payment Compliance at Samsat Banyumas Regency Rina Mudjiyanti; Purnadi Purnadi; Susilo Wardani; Ani Kusbandiyah
Innovation Business Management and Accounting Journal Vol. 1 No. 3 (2022): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i3.11

Abstract

The purpose of this study is to analyze whether there is an effect of administrative sanctions, taxpayer awareness, income level, and modernization of the tax administration system on motor vehicle tax compliance (PKB) in Samsat Banyumas. Tax is one sector of state revenue. Motor vehicle tax is one that affects the high level of regional income. The sample in this study were respondents or motor vehicle taxpayers in the Banyumas Regency area. The results of the study of administrative sanctions, taxpayer awareness, income level, and modernization of the tax administration system on motor vehicle taxpayer compliance positively affect motor vehicle taxpayer compliance. Not only income but also supported by taxpayer awareness. Modernization of the tax payment system is a digital transformation from conventional to digital systems to simplify and accelerate tax administration.
Building Tourism With the Community: A Study of Local Participation Building a Tourism Village Based on Value Co Creation Nawangsih Nawangsih
Innovation Business Management and Accounting Journal Vol. 1 No. 3 (2022): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i3.12

Abstract

The concept of value co ceation emphasizes the different value aspects created by tourism actors (local communities) and tourists, which are carried out together to develop or provide added value to tourist villages a form of local community participation in building a value co-creation-based tourism village. Qualitative research methodology, using the literat-review method of several journals relevant to the theme of research conducted by both national journals. The results study indicate several factors to identify the potential /opportunities for the formation of a tourist village, including tourist attractions, natural resources, tourism support facilities, preservation of traditional arts, religion, facilities and infrastructure, accommodation and hospitality as well as adjustment of new rules by following strict health protocols following the principles of Cleanliness, Health, Safety and Environmental Sustainability. While the challenges/problems of forming a tourist village consist of limited knowledge and information, low quality of human resources, limited knowledge of destination management, conflicts of interest and hegemony of power, lack of public awareness, limited access to tourist destinations, limited facilities, and infrastructure, the level of community participation is still low, collaboration or synergy with various parties is still low.
Effectiveness of the Partnership Pattern of the Sumber Makmur Village Unit Cooperative (KUD) in Malang Regency in Improving Community Welfare Afi Rachmad Slamet; Nur Hidayati
Innovation Business Management and Accounting Journal Vol. 1 No. 3 (2022): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i3.14

Abstract

The purpose of this study was to determine the effectiveness of the implementation of the business partnership between the Sumber Makmur Village Unit Cooperative (KUD) and PT Hanjaya Mandala Sampoerna has been running effectively. This study also try to find out how the business partner relationship formed between the Sumber Makmur Village Unit Cooperative (KUD) and PT Hanjaya Mandala Sampoerna could develop business and improve community welfare in Ngantang, Malang Regency. Study focused on description about partnership implementation and what benefits are obtained from it. This type of research is descriptive qualitative research. The data collection method used is a system of observation, interviews, distribution questionnaires, and documentation. The population of this study are employees of Cigarette Production Partner (MPS) in Ngantang, while the number of respondents as a sample is employees who get direct benefits from the company. Data analysis uses data reduction, data presentation, and drawing conclusion. Result from this study reveal that there is reduced unemployment rate of the Ngantang community since the start of the factory construction, approximately 90% of MPS workers are local people. Another finding is about the existence of CSR funds can provide better education to the Ngantang community to respond to Natural Disasters, Fires, and the Environment in the form of reforestation, as well as help or reduce the cost of education for orphans. In general, partnership between KUD and HMS is able to increase the economic growth of the Ngantang community and its circumstances.
Human Resource Development Perspective in Analyzing the Strategic Environment: Case on Inspectorate Probolinggo Regency Djony Harijanto; Nik Sarina Nik Md Salleh; Hassan Touati; Ida Bagus Agung Dharmanegara; Hasrudy Tanjung
Innovation Business Management and Accounting Journal Vol. 1 No. 3 (2022): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i3.15

Abstract

The purpose of this study was to conduct a strategic environmental analysis at the Inspectorate of Probolinggo Regency, East Java to improve the competence of auditors. The human resource development perspective is used here as a theoretical basis to identify factors both internally and externally, to then be identified and mapped in the form of strengths, weaknesses, opportunities, and threats. The results of this study reveal a description of the competitive environment of the Probolinggo Regency Inspectorate, especially in developing its auditors. Internally, the inspectorate environment is considered to be still less competitive due to the main weakness that stands out, namely the low personal awareness in auditor competency development. But the main strength identified is the internal training methods for auditors that are synchronized both inside and outside the workplace. Externally, the inspectorate environment is considered competitive considering the main opportunities, namely the existence of external training and competency tests for auditors, besides that the organization faces a major threat, namely changes in the landscape and the basis of the audit process in an organization.
Relationship Between Ethical Work Climate Dimension and Felt Obligation Among Account Officers in Rural Bank Ida Bagus Agung Dharmanegara; Sunardi Sunardi; Iin Agustina; Kornkanok Kanjanamethakul; Bhawna Bhawna; Riza Bahtiar Sulistyan
Innovation Business Management and Accounting Journal Vol. 1 No. 3 (2022): July - September
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i3.16

Abstract

This study aims to reveal how each dimension of the ethical work climate is perceived by account officers working in rural banks. Empirical testing for this research model is based on the premise of which dimensions of the ethical work climate most encourage account officers' sense of duty on the job. Based on the theory and previous empirical results, this research focuses on how each dimension of ethical work climate can affect the felt obligation of account officers. Quantitative methods were used in this study with data analysis techniques using multiple regression analysis. A total of 64 account officers who work in rural banks in Mengwi District, Badung Regency Bali, were the respondents in this study. The findings in this study reveal that two of the four dimensions of ethical climate have a significant effect on felt obligation. As one of important dimension of ethical climate, caring founded with the largest value on felt obligation compared to independence. Meanwhile, two other aspects (law & rules and instrumental) were found to have no significant effect on the felt obligation of account officers. The moderate level of model summary can indicate opportunities for further exploratory studies in future research.
Research Trends in Public Budgeting for Half A Century Andi Yudi Prayoga
Innovation Business Management and Accounting Journal Vol. 1 No. 4 (2022): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i4.19

Abstract

The varying approaches and formats chosen by budget documents and the budgeting process from time to time can be explained by the complexity and diversity of budgeting functions, notably those of public budgets. Due to the vast amount of 982 articles by 1968 - August 2022 of research on public budgets in the Scopus database, it may be possible to determine research trends in this area through bibliometric analysis. Although the public budget publications' annual growth rate is small (7.88%), it demonstrates a positive increase yearly. The findings show the interest of various fields in researching public budgeting. It often investigates the connections between public budgeting and fiscal policy, public spending, participatory budgeting, and public debt from an economic point of view. Political science, sustainability, public administration, climate change, effectiveness, public services, performance, the public sector, and the European Union are all related to public budget studies. Researchers have expanded their research over the past three years by taking the Covid-19 epidemic into account as one of the catalysts for adjustments to public budgets in various nations.
The Effect of Eco-efficiency on Firm Value with Financial Performance as a Moderating Variable Arbi Arsi Ave Noor; Annisa Ilma Hartikasari; Iwan Fakhruddin; Rina Mudjiyanti
Innovation Business Management and Accounting Journal Vol. 1 No. 4 (2022): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i4.21

Abstract

Eco-efficiency is one of the ways companies can help realize the world agenda, namely the Sustainability Development Goals. This study aims to examine the impact of implementing eco-efficiency on firm value moderated by financial performance as measured by ROA and ROE. The sample taken consisted of panel data from 140 energy companies from 2017-2021. The data obtained was then analyzed using panel data regression. This study proves that eco-efficiency has a positive effect on firm value. Companies that implement eco-efficiency have a higher company value than companies that have not implemented the concept of eco-efficiency. financial performance ROA (return on assets) has a negative effect on firm value which indicates the performance of company management in using company assets is not managed effectively and efficiently. While the financial performance of ROE (return on equity) has no effect on firm value because there are companies that use profits for retained earnings and are not distributed to shareholders. Meanwhile, the results of testing financial performance variables using ROA (return on assets) and ROE (return on equity) proxies as moderators in this study cannot strengthen or weaken the relationship between eco-efficiency and firm value.
The Role of Managerial Ownership as a Moderation of Financial Performance on Firm Value in the Covid-19 Era Risa Triwardani; Hadi Pramono; Ani Kusbandiyah; Bima Cinintya Pratama
Innovation Business Management and Accounting Journal Vol. 1 No. 4 (2022): October - December
Publisher : Mahameru Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/ibmaj.v1i4.22

Abstract

This study aims to examine the effect of financial performance proxied by Return On Assets (ROA) and Return On Equity (ROE) on firm value by disclosing managerial ownership as a moderating variable in Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX). The population in this study was obtained using the purposive sampling method for property and real estate companies listed on the Indonesia Stock Exchange during 2019 – 2021. Based on predetermined criteria, a sample of 100 was obtained. The analytical method used is Moderating Regression Analysis (MRA). This study’s results indicate that return on assets and return on equity do not affect firm value. The results also show that managerial ownership strengthens the relationship between return on assets and firm value. Managerial ownership weakens the relationship between return on equity and firm value.

Page 3 of 7 | Total Record : 66

 1   2   3   4   5 

Filter by Year

2022 2023


Reset
Filter By Issues
All Issue Vol. 2 No. 4 (2023): October - December Vol. 2 No. 3 (2023): July - September Vol. 2 No. 2 (2023): April - June Vol. 2 No. 1 (2023): January - March Vol. 1 No. 4 (2022): October - December Vol. 1 No. 3 (2022): July - September Vol. 1 No. 2 (2022): April - June Vol. 1 No. 1 (2022): January - March